Practical benchmark
With 8% waste, a 30 L keg gives about 27.6 L. At 400 ml per glass, that is roughly 69 sellable serves.
Beer
Keg yield depends on litres, pour size, foam loss and line waste. A 30 L keg rarely gives 30 L of sellable beer.
With 8% waste, a 30 L keg gives about 27.6 L. At 400 ml per glass, that is roughly 69 sellable serves.
Once you know real yield, divide keg cost by sellable serves to price each glass with a sustainable margin.